The general principle is that employer liability to social security contributions follows that of the employee. In the EU, there is cooperation amongst social security bodies to ensure collection of employer liability even in the absence of a place of business in the jurisdiction.
Article 21 of the EC Regulations 987/20091 effectively deems that an (EU based) employer hiring staff other than in its own state must fulfil any employer obligations arising in the other member state. Article SSC.14 of the EU-UK Trade and Cooperation Agreement continues this obligation across UK and EEA countries post-Brexit.
In the absence of an international agreement, domestic law requires that, for a secondary liability to arise, the secondary contributor must be resident, present or have a place of business
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Web page updated on 17 Mar 2025 15:23